61.assessed level of material misstatement risk 重大错报风险的评估水平 .uz|/Zy
62.simall business 小规模企业 L{fFC%|l2L
63.accounting system 会计系统 u bW]-U=T
64.test of control 控制测试 vVxD!EL
65.walk-through test 穿行测试 H17-/|-;0!
66.communication 沟通 +^|iZbZKx
67.flow chart 流程图 gl%`qf6:O
68.reperformance of internal control 重新执行 Ea $aUORm
69.audit evidence 审计证据 c1XX~8
70.substantive procedures 实质性程序 !|Q5Zi;aX7
71.assertions 认定 {KL5GowH
72.esistence 存在 K9Hqq7"%
73.occurrence 发生 EcL-V>U#M
74.completeness 完整性 6<76H
75.rights and obligations 权利和义务 F7*wQ{~
76.valuation and allocation 计价和分摊 p{$p
$/A
77.cutoff 截止 {w6/[-^
78.accuracy 准确性 E%N2k|%8d_
79.classification 分类 }hpmO-
80.inspection 检查 <n"C,
81.supervision of counting 监盘 kFLB> j97
82.observation 观察 Vr.Y/3N&'
83.confirmation 函证 rf&M!d}!
84.computation 计算 R:aa+
MX(1
85.analytical procedures 分析程序 yHo[{,4itA
86.vouch 核对 qQ]]~
F
87.trace 追查 /iaf ^
>
88.audit sampling 审计抽样 KvFMs\o6p
89.error 误差 q8P.,%
90.expected error 预期误差 5` D-
91.population 总体 ;]2s,za)qs
92.sampling risk 抽样风险 _HOIT
93.non- sampling risk 非抽样风险 #dxgB:l)%l
94.sampling unit 抽样单位 BqK(DH^9N
95.statistical sampling 统计抽样 I0'WOV70
96.tolerable error 可容忍误差 _i0kc,*C\
97.the risk of under reliance 信赖不足风险 kS5_
98.the risk of over reliance 信赖过度风险 Ta=s:trP
99.the risk of incorrect rejection 误拒风险 *XOJnyC_H
100. the risk of incorrect acceptance 误受风险 w4,Ag{t>
101.working trial balance 试算平衡表 o+B:#@9?
102.index and cross-referencing 索引和交叉索引 R\3VB NX.g
103.cash receipt 现金收入 1Tp/MV/>
104.cash disbursement 现金支出 lCd@jB{
105.bank statement 银行对账单 0pb'\lA
106.bank reconciliation 银行存款余额调节表 x3+oAb@o/
107.balance sheet date 资产负债表日 g`^X#-!(
108.net realizable value 可变现净值 &
WOiik
109.storeroom 仓库 am1[9g8L
110.sale invoice 销售发票 2-*V=El
111.price list 价目表 uP $Cj
112.positive confirmation request 积极式询证函 R7jmv n
113.negative confirmation request 消极式询证函 W*DVi_\$y
114.purchase requisition 请购单 w8Q<r.
115.receiving report 验收报告 YUU-D(
116.gross margin 毛利 rf:XRJ<4
117.manufacturing overhead 制造费用 uQ$^;Pr
118.material requisition 领料单 D1
Z{W
119.inventory-taking 存货盘点 zdl%iop3e
120.bond certificate 债券 m><w0k?t
121.stock certificate 股票 pW0dB_
122.audit report 审计报告 N;oQ^B'
123.entity 被审计单位 J@pb[O L,
124.addressee of the audit report 审计报告的收件人 O4
3YY2
125.unqualified opinion 无保留意见 2zSG&",2D
126.qualified opinion 保留意见 ^jB8Q
127.disclaimer of opinion 无法表示意见 p^kUs0$GS
128.adverse opinion 否定意见